SECTION 13. GROUP

TRUSTS

Scope .01 This section provides special procedures for requesting a determination letter on the qualified status of a group trust under Rev. Rul. 81–100.

Required information .02 A request for a determination letter on the status of a group trust as described in Rev. Rul. 81–100 is made by submitting a written request demonstrating how the group trust satisfies the five criteria listed in Rev. Rul. 81–100, together with the trust instrument and related documents.